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Guidance on determining the liability of supplies relating to betting and gaming including gaming machines, bingo and lotteries under the VAT Act 1994, Schedule 9, Group 4.
Find out about the updated SAYE Bonus Rate Mechanism.
Tax treaties and related documents between the UK and Kazakhstan.
Find out whether you'll be a Welsh taxpayer if you move to or from Wales, have more than one home or have no home.
Get guidance from HMRC if you’re a tax agent or an adviser.
How and when to calculate your Air Passenger Duty if you do not have exact figures.
This page provides information about the government’s scheme for compensating London Capital & Finance (LCF) bondholders.
Find guidance on how to create iXBRL accounts and computations if you are a Corporation Tax software developer.
As a result of the public service pensions remedy (known as McCloud), members may have changes to the amount of, or a new unauthorised payment.
Private sector pension scheme administrators can pay, discharge or request a refund of a member’s lifetime allowance charge if it has changed following the public service pensions remedy (also known as McCloud).
Find out about the Machine Games Duty for Agents online service and how to register.
Draft regulations to reform Solvency II, the prudential regulatory framework for insurers and reinsurers, made available for the purpose of early engagement.
Use this helpsheet to understand tax equalisation and prepare tax returns for tax equalised individuals.
Find out how to apply to operate as an excise warehousekeeper and how to make changes or cancel your authorisation.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
Non-resident businesses can get advice on how UK tax law applies using HMRC's Inward Investment Support service.
Guidance on the VAT flat rate scheme (FRS) for small businesses, which was introduced in Budget 2002.
List of Entry Processing Unit (EPU) sites, including address, EPU number and region.
An impact assessment into the government's Breathing Space scheme
First published during the 2019 to 2022 Johnson Conservative government
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